Hancock Jaffe Laboratories, Inc.
70 Doppler
Irvine, California 92618
February 5, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Margaret Schwartz
| Re: | Hancock Jaffe Laboratories, Inc. |
| Registration Statement on Form S-1 | |
| File No. 333-251528 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Hancock Jaffe Laboratories, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will be declared effective at 5:30 p.m., Eastern Time, on Monday, February 8, 2021, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.
| Very truly yours, | ||
| /s/ Robert A. Berman | ||
| By: | Robert A. Berman | |
| Title: | Chief Executive Officer | |
| cc: | Ellenoff Grossman & Schole LLP |
